Incadrarea in activitatea de creare de programe pentru calculator

Incadrarea in activitatea de creare de programe pentru calculator

[:ro]Ordinul nr. 409/4020/737/703/2017 privind incadrarea in activitatea de creare de programe pentru calculator
In Monitorul Oficial nr. 468/22.06.2017 a fost publicat Ordinul nr. 409/4020/737/703/2017 privind incadrarea in activitatea de creare de programe pentru calculator. Acesta a abrogat de la data de 1 iulie 2017 Ordinul nr. 872/5.932/2.284/2.903/2016.
Angajatii operatorilor economici care isi desfasoara activitatea pe teritoriul Romaniei, al caror obiect de activitate include crearea de programe pentru calculator (cod CAEN 5821, 5829, 6201, 6202, 6209), beneficiaza de scutirea de impozit pe veniturile din salarii si asimilate salariilor, daca sunt indeplinite cumulativ pe langa vechile conditii care au ramas neschimbate si urmatoarele:

  1. Angajatorul a realizat in anul fiscal precedent si a inregistrat distinct in balantele analitice venituri din activitatea de creare de programe pentru calculator destinata comercializarii;
  2. Veniturile anuale au o valoare de cel putin echivalentul in lei a 10.000 euro (calculat la cursul de schimb valutar mediu lunar comunicat de Banca Nationala a Romaniei, aferent fiecarei luni in care s-a inregistrat venitul) pentru fiecare angajat care beneficiaza de scutirea de impozit pe venit.

 
Societatile care se infiinteaza in cursul anului fiscal sunt exceptate de la indeplinirea conditiei de 10.000 eur/angajat pentru anul infiintarii si pentru anul fiscal urmator.
Activitatea de creare de programe pentru calculator reprezinta prestarea efectiva a uneia dintre activitatile de creare de programe pentru calculator corespunzatoare Ocupatiilor specifice mentionate in Anexa Ordinului (se elimina astfel sintagma realizarii unui produs final).[:en]Order no. 409/4020/737/703/2017 regarding software development activities
Order no. 409/4020/737/703/2017 regarding software development activities was published in the Official Gazette no. 468/22.06.2017. Starting 1 July 2017, this Order repeals Order no 872/5.932/2.284/2.903/2016.
Employees of economic agents operating in Romania, whose object of activity includes the creation of software (CAEN code 5821, 5829, 6201, 6202, 6209), benefit from the tax exemption on salary and salary income if besides the old conditions that have remained unchanged are also cumulatively fulfilled the following conditions:

  1. The Employer obtained in the previous fiscal year and recorded separately in the Analytical Trial Balances income from the activity of software for commercial purposes;
  2. Annual revenues are at least the RON equivalent to EUR 10,000 (calculated at the monthly average exchange rate communicated by the National Bank of Romania for each month of recorded income) for each employee benefiting from the tax exemption on income.

 
Companies that are established during the fiscal year are exempt from the eur 10,000/employee condition for the year of establishment and for the following fiscal year.
Software development activity is the actual rendering of one of software development activities corresponding to the specific Activities mentioned in the Appendix of the Order (it was thus eliminated the phrase realization of a final product).[:]

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